Commentary

V3.448 Goods and services resupplied as a designated travel service

Part V3 Supplies, acquisitions and imports

V3.448 Goods and services resupplied as a designated travel service

V3.448 Goods and services resupplied as a designated travel service

An order made under VATA 1994 s 53(1) provides that input tax on goods or services acquired by a tour operator1 for re-supply as a designated travel service2 is excluded from credit under VATA 1994 ss 24–263.

For supplies made under the tour operators margin scheme, see V3.591.

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